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Official guidance
VAT Land and Property

VATLP11300 · What is a 'similar establishment' to a hotel, inn, or boarding house?

  • VATLP11310 · Relevance of Note 9
  • VATLP11320 · Who are 'visitors or travellers' for the purposes of Note (9)?
  • VATLP11330 · Meaning of 'similar establishment', disregarding the extended meaning given by Note (9)
  • VATLP11340 · Underlying purpose
  • VATLP11350 · Characteristics and functions
  • VATLP11360 · Characteristics and functions associated with hotels, inns and boarding houses
  • VATLP11370 · Additional aspects to take into account
  1. Hotels and similar establishments (Item 1d): contents
  2. What is a 'similar establishment' to a hotel, inn, or boarding house?: contents

VATLP11300 | What is a 'similar establishment' to a hotel, inn, or boarding house?: contents

From HM Revenue & Customs · VAT Land and Property

Contents7 entries

  1. VATLP11310What is a 'similar establishment' to a hotel, inn, or boarding house?: relevance of Note 9
  2. VATLP11320What is a 'similar establishment' to a hotel, inn, or boarding house?: who are 'visitors or travellers' for the purposes of Note (9)?
  3. VATLP11330What is a 'similar establishment' to a hotel, inn, or boarding house?: meaning of 'similar establishment', disregarding the extended meaning given by Note (9)
  4. VATLP11340What is a 'similar establishment' to a hotel, inn, or boarding house?: underlying purpose
  5. VATLP11350What is a 'similar establishment' to a hotel, inn, or boarding house?: characteristics and functions
  6. VATLP11360What is a 'similar establishment' to a hotel, inn, or boarding house?: characteristics and functions associated with hotels, inns and boarding houses
  7. VATLP11370What is a 'similar establishment' to a hotel, inn, or boarding house?: additional aspects to take into account
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